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2016 (5) TMI 194 - AT - Service TaxAdmissibility of refund claim - Notification No.41/2007-ST - CHA services - Period involved is January, 2008 to March, 2008 - Revenue pointed out that during the relevant period CHA service was not specified under Notification - Held that:- during the relevant period, CHA service was not specified under the said Notification and therefore, the refund in respect thereof is clearly inadmissible. Admissibility of refund claim - Notification No.41/2007-ST - terminal handling charges, documentation charges and on goods transport by road service - Held that:- there is force in the contention of the appellant that the judgment of CESTAT in the case of SRF Ltd. Vs. Commissioner of Central Excise, Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI], Commissioner of Central Excise vs. AIA Engineering Pvt. Ltd. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] and M/s. Ramdev Food Products Pvt. Ltd. Vs. CCE, Ahmedabad [2011 (3) TMI 1256 - CESTAT, AHMEDABAD] would cover the issue in the appellant's favour with regard to the remaining services. The exports were made claiming drawback under All Industry rates. While fixing these rates, Govt. takes into account the inputs and input services used in relation to export goods. As the place of removal in respect of export goods is port of shipment, the services mentioned above would qualify to be input services. Consequently the impugned refund is hit by the said proviso. The said proviso was deleted vide Notification No.33/08-ST dated 07.12.2008. Thus, during the relevant period this proviso was very much applicable. We are unable to agree with the contention of ld. Advocate that Notification No.33/2008-ST dated 07.12.2008 in terms of which inter alia the said proviso (e) was deleted should be given retrospective effect, for the simple reason that it is trite that in the absence of any express or implied provision for retrospective applicability, an amending notification only has prospective effect. - Decided against the appellant
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